Refund of Duties Regulations

12 In accordance with subsection 75(2) of the Act, if the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity, an officer may, where the goods were deficient in quantity before their arrival in Canada, at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion of the goods is subsequently imported by the same importer or owner, on condition that the person submits to the officer a copy of the document referred to in paragraph 9(a) or a written statement as described in paragraph 9(b), as the case may be.